Articles by BHARAT PAUDEL
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Overview of Start-up Expenses: Preliminary & Preoperative Expenses
IntroductionPreliminary expenses are the nature of fictitious assets. These are the expenses of the company before the incorporation of the company. Preoperative expenses are those expenses incurred by a company before commencement of commercial ope
Understanding of CSR
A) Statutory ProvisionsIntroductionAs per The Companies (CSR policy) Rules, 2014 "Corporate Social Responsibility (CSR)"means and includes but is not limited to:1) Projects or programs relating to activities specified in Schedule VII to th
Understanding of 44AB -Tax Audit
Understanding of 44AB Tax AuditIntroductionThe main objects of any audit are : To certify to the correctness of the financial position as to shown in the Balance sheet, and the accompanying revenue statements, The detection of errors, The detection o
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